Amatul Rahmân Omer:
O you who believe! when you transact a loan for a stipulated term, then write it down. Let a scribe write (it) in your presence in (term of) equity and fairness. The scribe shall not refuse to write down, since it is Allâh Who taught him (to write). Write he must. And let him upon whom be the liability, dictate and let him observe his duty to Allâh, his Lord, nor should he depreciate anything (what he owes) from it. But if the person upon whom the liability is, be of feeble mind or is infirm or he is incapable of dictating himself, then let some one who can watch his interests dictate in (term of) equity and fairness. And call in to witness (the transaction) two male witnesses from amongst your men. But if there be not two males (available) then let there be one male and two females such as you approve as witnesses (to bear witness), so that if either of the two women forgets then one may remind the other. And let the witnesses not refuse (to give evidence) whenever they are summoned. And never feel weary of writing it (- the transaction) down, whether it (- the debt) be small or large, along with the time of its (payment) being due. This (way) is more just in the sight of Allâh, and ensures a more upright evidence and is more likely to prevent your falling into doubts, (so write it down) except you carry ready trade and transfer the merchandise from hand to hand, in that case there shall be no blame on you that you do not write (the transaction). Yet have witnesses when you trade with one another. Let neither the scribe nor the witness be harmed, and if you do (any such thing) then that indeed, is disobedience on your part. Take Allâh as a shield (with the result that) Allâh will grant you knowledge, for Allâh has perfect knowledge of everything.